Bill S3812C-2013

Authorizes certain counties, cities and school districts to impose up to a four percent rate of sales and compensating use taxes; repealer

Authorizes certain counties and cities to impose up to a four percent rate of sales and compensating use taxes; preserves the authority of certain municipalities to impose such taxes at rates in excess of four percent.

Jan 31, 2014: AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Jan 8, 2014: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Jan 8, 2014: returned to senate

Jan 8, 2014: died in assembly

Jun 21, 2013: referred to ways and means

Jun 20, 2013: DELIVERED TO ASSEMBLY

Jun 20, 2013: PASSED SENATE

Jun 13, 2013: AMEND BY RESTORING TO ORIGINAL PRINT 3812

May 20, 2013: AMENDED ON THIRD READING (T) 3812A

May 6, 2013: ADVANCED TO THIRD READING

May 1, 2013: 2ND REPORT CAL.

Apr 30, 2013: 1ST REPORT CAL.483

Feb 21, 2013: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Memo

BILL NUMBER:S3812C

TITLE OF BILL: An act to amend the tax law, in relation to the authority of counties to impose sales and compensating use taxes pursuant to the authority of article 29 of such law; and to repeal certain provisions of section 1210 and 1224 and section 1210-E of such law relating thereto

PURPOSE:

To permanently authorize counties to impose sales and compensating use taxes at rates up to 4%.

SUMMARY OF PROVISIONS:

Section 1 repeals the opening paragraph of subparagraph (i) of section 1210 of the Tax Law. A new subparagraph (i) is added to authorizing cities with a population of 1 million or more and counties to imposes taxes describe at their current rate without having to seek re-authorization from the State every two years.

Section 2 repeals subparagraph (ii) of the opening paragraph of section 1210 of the Tax Law and adds a new subparagraph (ii) to allow cities that impose taxes described in subdivision (a) of this section at the current rates without having to seek re-authorization from the State every two years listing those cities and their rates.

Section 3 repeals subparagraph (iii) of the opening paragraph of section 1210 of the Tax Law and adds a new subparagraph (iii) to allow the maximum rate referred to in section 1224 of this article to be calculated without reference to the additional rates authorized for counties, other than the counties of Cayuga, Cortland, Fulton, Madison and Otsego in subparagraph (i) and the cities in subparagraph (ii) of this paragraph.

Section 8 amends the Tax Law to add three new sections 1262-t, 1262-u and 1262-v concerning (t) Oneida County, (u) Clinton County and (v) Ontario County.

Section 9 amends section 1262-s of the Tax Law, as amended by Chapter 226 of the Law of 2011 concerning the collection of an additional one-quarter of one percent rate of sales and compensating use taxes by the Herkimer County.

Section 10 Adds a new section, 1265, to the Tax law relating to referencing. Section 11 deals with severability.

Section 12 makes this act take effect immediately.

JUSTIFICATION:

As more and more localities have been authorized over the years to impose additional rates of sales and use taxes, the requirement to have their authority renewed every other year has placed an extraordinary administrative burden on them incurring additional time and expense by staff. This bill would provide local mandate relief by easing or eliminating this burden. The biennial renewal of bills is also a burden on the State Legislature every other year in the same way. Drafting and renewing the State enabling legislation for this ever-expanding population of counties and cities, and then preparing model enactments for them to impose or extend the additional rates, have also tied up the Tax Department's resources. Often, a county or city seeks to rush a bill through the Legislature to meet a local fiscal emergency. These bills often get passed without sufficient time for the Tax Department to notify vendors and other persons required to collect taxes. Those businesses then do not have sufficient time to adjust their cash registers and take other steps necessary to collect the correct amount of tax on the effective date of the new rate, putting them at risk and threatening the locality's revenues until the businesses can come into compliance.

By authorizing counties and cities each to impose at their current sales tax rate, the 52 counties and 5 cities that need the biannual renewals will be removed. This will alleviate the workload for those laboring in the counties, cities, New York State Legislature and New York State Tax Department. This authorization will also enhance flexibility for counties and cities to secure needed revenues as local requirements dictate, without the need for special state legislation.

This legislation benefits all stakeholders it streamlines and optimizes state and local government operations. It also helps to minimize compliance problems for businesses required to collect sales and use taxes because there will be no need for state enabling legislation allowing cities and counties boards to adopt local enactments reauthorize their existing tax rates.

LEGISLATIVE HISTORY:

2013: Passed Senate 62-1 2011-12: S.5629-B Advanced to Third Reading/A. 6575-A Ways and Means Similar to A.10418 and S.6648A of 2009/2010

FISCAL IMPLICATIONS:

Minimal Savings.

EFFECTIVE DATE:

This act shall take effect immediately.

Text

STATE OF NEW YORK
________________________________________________________________________
3812--C
Cal. No. 970
2013-2014 Regular Sessions
IN SENATE
February 21, 2013
___________

Introduced by Sen. MARCELLINO -- read twice and ordered printed, and
when printed to be committed to the Committee on Investigations and
Government Operations -- recommitted to the Committee on Investi-
gations and Government Operations in accordance with Senate Rule 6,
sec. 8 -- committee discharged, bill amended, ordered reprinted as
amended and recommitted to said committee -- reported favorably from
said committee, ordered to first and second report, ordered to a third
reading, amended and ordered reprinted, retaining its place in the
order of third reading
AN ACT to amend the tax law, in relation to the authority of counties to
impose sales and compensating use taxes pursuant to the authority of
article 29 of such law; and to repeal certain provisions of section
1210 and 1224 and section 1210-E of such law relating thereto
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subparagraph (i) of the opening paragraph of section 1210
of the tax law is REPEALED and a new subparagraph (i) is added to read
as follows:
(I) WITH RESPECT TO A CITY OF ONE MILLION OR MORE AND THE FOLLOWING
COUNTIES (1) ANY SUCH CITY HAVING A POPULATION OF ONE MILLION OR MORE IS
HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDI-
NANCES OR RESOLUTIONS IMPOSING SUCH TAXES IN ANY SUCH CITY, AT THE RATE
OF FOUR AND ONE-HALF PERCENT;
(2) THE FOLLOWING COUNTIES THAT IMPOSE TAXES DESCRIBED IN SUBDIVISION
(A) OF THIS SECTION AT THE RATE OF THREE PERCENT AS AUTHORIZED ABOVE IN
THIS PARAGRAPH FOR SUCH COUNTIES ARE HEREBY FURTHER AUTHORIZED AND
EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES, OR RESOLUTIONS
IMPOSING SUCH TAXES DESCRIBED IN SUBDIVISION (A) OF THIS SECTION AT THE
FOLLOWING ADDITIONAL RATES, IN QUARTER PERCENT INCREMENTS, WHICH RATES
ARE ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARA-
GRAPH, AND, IN THE CASE OF A COUNTY AUTHORIZED TO IMPOSE MORE THAN ONE

EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08852-06-4

S. 3812--C 2

ADDITIONAL RATE, ALSO IN ADDITION TO EACH OTHER, FOR EACH SUCH COUNTY,
PROVIDED THAT (A) THE COUNTY OF ROCKLAND MAY IMPOSE ADDITIONAL RATES OF
FIVE-EIGHTHS PERCENT AND THREE-EIGHTHS PERCENT, IN LIEU OF IMPOSING SUCH
ADDITIONAL RATE IN QUARTER PERCENT INCREMENTS; (B) THE COUNTY OF ONTARIO
MAY IMPOSE ADDITIONAL RATES OF ONE-EIGHTH PERCENT AND THREE-EIGHTHS
PERCENT, IN LIEU OF IMPOSING SUCH ADDITIONAL RATE IN QUARTER PERCENT
INCREMENTS; (C) THREE-QUARTERS PERCENT OF THE ADDITIONAL RATE AUTHORIZED
TO BE IMPOSED BY THE COUNTY OF NASSAU SHALL BE SUBJECT TO THE LIMITATION
SET FORTH IN SECTION TWELVE HUNDRED SIXTY-TWO-E OF THIS ARTICLE:
(I) ONE-QUARTER OF ONE PERCENT - NONE.
(II) ONE-HALF OF ONE PERCENT - CHAUTAUQUA, ONTARIO, SCHENECTADY.
(III) THREE-QUARTERS OF ONE PERCENT - DUTCHESS, ESSEX, JEFFERSON,
LEWIS, ORANGE.
(IV) ONE PERCENT - ALBANY, BROOME, CATTARAUGUS, CAYUGA, CHEMUNG,
CHENANGO, CLINTON, COLUMBIA, CORTLAND, DELAWARE, FRANKLIN, FULTON, GENE-
SEE, GREENE, LIVINGSTON, MADISON, MONROE, MONTGOMERY, NIAGARA, ONONDAGA,
ORLEANS, OSWEGO, OTSEGO, PUTNAM, RENSSELAER, ROCKLAND, SCHOHARIE,
SCHUYLER, SENECA, STEUBEN, SUFFOLK, SULLIVAN, TIOGA, TOMPKINS, ULSTER,
WAYNE, WYOMING, YATES.
(V) ONE AND ONE-QUARTER PERCENT - HERKIMER, NASSAU.
(VI) ONE AND ONE-HALF PERCENT - ALLEGANY.
(VII) ONE AND THREE-QUARTERS PERCENT - ERIE, ONEIDA.
S 2. Subparagraph (ii) of the opening paragraph of section 1210 of the
tax law is REPEALED and a new subparagraph (ii) is added to read as
follows:
(II) THE FOLLOWING CITIES THAT IMPOSE TAXES DESCRIBED IN SUBDIVISION
(A) OF THIS SECTION AT THE RATE OF ONE AND ONE-HALF PERCENT OR HIGHER AS
AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH CITIES ARE HEREBY FURTHER
AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES, OR
RESOLUTIONS IMPOSING SUCH TAXES DESCRIBED IN SUBDIVISION (A) OF THIS
SECTION AT THE FOLLOWING ADDITIONAL RATES, IN QUARTER PERCENT INCRE-
MENTS, WHICH RATES ARE ADDITIONAL TO THE ONE AND ONE-HALF PERCENT OR
HIGHER RATES AUTHORIZED ABOVE IN THIS PARAGRAPH AND, IN THE CASE OF A
CITY AUTHORIZED TO IMPOSE MORE THAN ONE ADDITIONAL RATE, ALSO IN ADDI-
TION TO EACH OTHER, FOR EACH SUCH CITY:
(1) ONE-QUARTER OF ONE PERCENT - NONE.
(2) ONE-HALF OF ONE PERCENT - NONE.
(3) THREE-QUARTERS OF ONE PERCENT - NONE.
(4) ONE PERCENT - MOUNT VERNON; YONKERS; OSWEGO, FOR THE PERIOD BEGIN-
NING DECEMBER FIRST, TWO THOUSAND FOURTEEN, AND ENDING NOVEMBER THIRTI-
ETH, TWO THOUSAND SIXTEEN; NEW ROCHELLE, FOR THE PERIOD BEGINNING JANU-
ARY FIRST, TWO THOUSAND FIFTEEN, AND ENDING DECEMBER THIRTY-FIRST, TWO
THOUSAND SIXTEEN; WHITE PLAINS, FOR THE PERIOD BEGINNING SEPTEMBER
FIRST, TWO THOUSAND FOURTEEN, AND ENDING AUGUST THIRTY-FIRST, TWO THOU-
SAND SIXTEEN.
(5) ONE AND ONE-QUARTER PERCENT - NONE.
(6) ONE AND ONE-HALF PERCENT - NONE.
(7) ONE AND THREE-QUARTERS PERCENT - NONE.
S 3. Subparagraph (iii) of the opening paragraph of section 1210 of
the tax law is REPEALED and a new subparagraph (iii) is added to read as
follows:
(III) THE MAXIMUM RATE REFERRED TO IN SECTION TWELVE HUNDRED
TWENTY-FOUR OF THIS ARTICLE SHALL BE CALCULATED WITHOUT REFERENCE TO THE
ADDITIONAL RATES AUTHORIZED FOR COUNTIES, OTHER THAN THE COUNTIES OF
CAYUGA, CORTLAND, FULTON, MADISON, AND OTSEGO IN SUBPARAGRAPH (I) AND
THE CITIES IN SUBPARAGRAPH (II) OF THIS PARAGRAPH.

S. 3812--C 3

S 4. Section 1210 of the tax law is amended by adding a new subdivi-
sion (q) to read as follows:
(Q) NOTWITHSTANDING ANY PROVISION OF THIS SECTION OR ANY OTHER LAW, A
COUNTY MAY, BY A MAJORITY VOTE OF ITS GOVERNING BODY, PASS A LOCAL LAW,
ORDINANCE OR RESOLUTION TO IMPOSE THE ADDITIONAL RATE OR RATES OF SUCH
SALES AND COMPENSATING USE TAXES AUTHORIZED BY CLAUSE TWO OF SUBPARA-
GRAPH (I) OF THE OPENING PARAGRAPH OF THIS SECTION FOR A PERIOD NOT TO
EXCEED TWO YEARS. ANY SUCH LOCAL LAW, ORDINANCE, OR RESOLUTION SHALL
ALSO BE SUBJECT TO THE PROVISIONS OF SUBDIVISIONS (D) AND (E) OF THIS
SECTION.
S 5. Section 1210-E of the tax law is REPEALED.
S 6. Subdivisions (d), (e), (f), (g), (h), (i), (j), (k), (l), (m),
(n), (o), (p), (q), (r), (t), (u), (v), (w), (x), (y), (z), (z-1), (aa),
(bb), (cc), (dd), (ee), (ff) and (gg) of section 1224 of the tax law are
REPEALED.
S 7. Section 1224 of the tax law is amended by adding four new subdi-
visions (d), (e), (f), and (g) to read as follows:
(D) FOR PURPOSES OF THIS SECTION, THE TERM "PRIOR RIGHT" SHALL MEAN
THE PREFERENTIAL RIGHT TO IMPOSE ANY TAX DESCRIBED IN SECTIONS TWELVE
HUNDRED TWO AND TWELVE HUNDRED THREE, OR TWELVE HUNDRED TEN AND TWELVE
HUNDRED ELEVEN, OF THIS ARTICLE AND THEREBY TO PREEMPT SUCH TAX AND TO
PRECLUDE ANOTHER MUNICIPAL CORPORATION FROM IMPOSING OR CONTINUING THE
IMPOSITION OF SUCH TAX TO THE EXTENT THAT SUCH RIGHT IS EXERCISED.
HOWEVER, THE RIGHT OF PREEMPTION SHALL ONLY APPLY WITHIN THE TERRITORIAL
LIMITS OF THE TAXING JURISDICTION HAVING THE RIGHT OR PREEMPTION.
(E) EACH OF THE FOLLOWING COUNTIES AND CITIES SHALL HAVE THE SOLE
RIGHT TO IMPOSE THE FOLLOWING ADDITIONAL RATE OF SALES AND COMPENSATING
USE TAXES IN EXCESS OF THREE PERCENT THAT SUCH COUNTY OR CITY IS AUTHOR-
IZED TO IMPOSE PURSUANT TO THE AUTHORITY OF SUBDIVISION (A) OF SECTION
TWELVE HUNDRED TEN OF THIS ARTICLE. SUCH ADDITIONAL RATES OF TAX SHALL
NOT BE SUBJECT TO PREEMPTION.
(1) COUNTIES:
(A) ONE-QUARTER OF ONE PERCENT - NONE.
(B) ONE-HALF OF ONE PERCENT - CHAUTAUQUA, ONTARIO, SCHENECTADY.
(C) THREE-QUARTERS OF ONE PERCENT - DUTCHESS, ESSEX, JEFFERSON, LEWIS,
ORANGE.
(D) ONE PERCENT - ALBANY, BROOME, CATTARAUGUS, CHEMUNG, CHENANGO,
CLINTON, COLUMBIA, DELAWARE, FRANKLIN, GENESEE, GREENE, LIVINGSTON,
MONROE, MONTGOMERY, NIAGARA, ONONDAGA, ORLEANS, OTSEGO, PUTNAM, RENSSE-
LAER, ROCKLAND, SCHOHARIE, SCHUYLER, SENECA, STEUBEN, SUFFOLK, SULLIVAN,
TIOGA, TOMPKINS, ULSTER, WAYNE, WYOMING, YATES.
(E) ONE AND ONE-QUARTER PERCENT - HERKIMER, NASSAU.
(F) ONE AND ONE-HALF PERCENT - ALLEGANY.
(G) ONE AND THREE-QUARTERS PERCENT - ERIE, ONEIDA.
(2) CITIES:
(A) ONE-QUARTER OF ONE PERCENT - NONE.
(B) ONE-HALF OF ONE PERCENT - NONE.
(C) THREE-QUARTERS OF ONE PERCENT - NONE.
(D) ONE PERCENT - MOUNT VERNON, NEW ROCHELLE, WHITE PLAINS, YONKERS.
(F) EACH OF THE FOLLOWING CITIES IS AUTHORIZED TO PREEMPT THE TAXES
IMPOSED BY THE COUNTY IN WHICH IT IS LOCATED PURSUANT TO THE AUTHORITY
OF SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS ARTICLE, TO THE
EXTENT OF ONE-HALF THE MAXIMUM AGGREGATE RATE AUTHORIZED UNDER SECTION
TWELVE HUNDRED TEN OF THIS ARTICLE, INCLUDING THE ADDITIONAL RATE THAT
THE COUNTY IN WHICH SUCH CITY IS LOCATED IS AUTHORIZED TO IMPOSE:
AUBURN, IN CAYUGA COUNTY; CORTLAND, IN CORTLAND COUNTY; GLOVERSVILLE AND

S. 3812--C 4

JOHNSTOWN, IN FULTON COUNTY; ONEIDA, IN MADISON COUNTY; ONEONTA, IN
OTSEGO COUNTY. AS OF THE DATE THIS SUBDIVISION TAKES EFFECT, ANY SUCH
PREEMPTION BY SUCH A CITY IN EFFECT ON SUCH DATE SHALL CONTINUE IN FULL
FORCE AND EFFECT UNTIL THE EFFECTIVE DATE OF A LOCAL LAW, ORDINANCE, OR
RESOLUTION ADOPTED OR AMENDED BY THE CITY TO CHANGE SUCH PREEMPTION,
PROVIDED SUCH A CITY'S RATE OF TAX IN EXCESS OF ONE AND ONE-HALF PERCENT
SHALL NOT CONTINUE IN EFFECT IF THE COUNTY IN WHICH IT IS LOCATED DOES
NOT EXTEND ITS ADDITIONAL RATE IN EXCESS OF THREE PERCENT. ANY
PREEMPTION BY SUCH A CITY TO TAKE EFFECT UNDER THIS SUBDIVISION AFTER
THE DATE THIS SUBDIVISION TAKES EFFECT SHALL BE SUBJECT TO THE NOTICE
REQUIREMENTS IN SECTION TWELVE HUNDRED TWENTY-THREE OF THIS SUBPART AND
TO THE OTHER REQUIREMENTS OF THIS ARTICLE.
(G) NOTWITHSTANDING THE FOREGOING PROVISIONS OF THIS SECTION OR OTHER
LAW, IF THE COUNTY OF DUTCHESS, THE COUNTY OF ORANGE OR THE COUNTY OF
ROCKLAND WITHDRAWS FROM THE METROPOLITAN COMMUTER TRANSPORTATION
DISTRICT AND IMPOSES THE ADDITIONAL THREE-EIGHTHS PERCENT RATE OF TAX,
THE NET COLLECTIONS FROM WHICH THE COUNTY HAS SET ASIDE FOR MASS TRANS-
PORTATION PURPOSES, AS AUTHORIZED BY SUBPARAGRAPH (IV) OF THE OPENING
PARAGRAPH OF SECTION TWELVE HUNDRED TEN OF THIS ARTICLE, SUCH ADDITIONAL
THREE-EIGHTHS PERCENT RATE OF TAX SHALL BE IN ADDITION TO ANY OTHER
ADDITIONAL RATE OF TAX SUCH COUNTY IS AUTHORIZED TO IMPOSE AND SHALL NOT
BE SUBJECT TO PREEMPTION AND SUCH COUNTY SHALL NOT INCLUDE SUCH ADDI-
TIONAL THREE-EIGHTHS PERCENT RATE OF TAX IN DETERMINING ITS ADDITIONAL
RATE OF TAX ON THE AREA OF THE COUNTY OUTSIDE ANY CITY IN THE COUNTY
IMPOSING TAX FOR PURPOSES OF SUBDIVISION (D) OF SECTION TWELVE HUNDRED
SIXTY-TWO OF THIS ARTICLE.
S 8. The tax law is amended by adding three new sections 1262-t,
1262-u and 1262-v to read as follows:
S 1262-T. ONEIDA COUNTY NET COLLECTIONS FROM ADDITIONAL RATE OF TAX.
NET COLLECTIONS FROM AN ADDITIONAL THREE-QUARTERS PERCENT RATE OF ONEIDA
COUNTY'S SALES AND COMPENSATING USE TAXES IMPOSED PURSUANT TO THE
AUTHORITY OF CLAUSE TWO OF SUBPARAGRAPH (I) OF THE OPENING PARAGRAPH OF
SECTION TWELVE HUNDRED TEN OF THIS ARTICLE SHALL NOT BE SUBJECT TO ANY
REVENUE DISTRIBUTION AGREEMENT ENTERED INTO BY THE COUNTY AND THE CITIES
IN THE COUNTY UNDER SUBDIVISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO
OF THIS PART.
S 1262-U. CLINTON COUNTY NET COLLECTIONS FROM ADDITIONAL RATE OF TAX.
NET COLLECTIONS FROM ANY ADDITIONAL RATE OF SALES AND COMPENSATING USE
TAXES CLINTON COUNTY IMPOSES PURSUANT TO THE AUTHORITY OF CLAUSE TWO OF
SUBPARAGRAPH (I) OF THE OPENING PARAGRAPH OF SECTION TWELVE HUNDRED TEN
OF THIS ARTICLE SHALL BE PAID TO THE COUNTY AND THE COUNTY SHALL SET
ASIDE SUCH NET COLLECTIONS AND USE THEM SOLELY FOR COUNTY PURPOSES. SUCH
NET COLLECTIONS SHALL NOT BE SUBJECT TO ANY REVENUE DISTRIBUTION AGREE-
MENT ENTERED INTO BY THE COUNTY AND THE CITY IN THE COUNTY UNDER SUBDI-
VISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO OF THIS PART.
S 1262-V. ONTARIO COUNTY NET COLLECTIONS FROM ADDITIONAL RATE OF TAX.
NOTWITHSTANDING ANY LAW TO THE CONTRARY, AFTER ONTARIO COUNTY ALLOCATES
NET COLLECTIONS FROM ITS ADDITIONAL ONE-EIGHTH OF ONE PERCENT RATE OF
SALES AND COMPENSATING USE TAXES PURSUANT TO THE AUTHORITY OF SECTION
TWELVE HUNDRED SIXTY-TWO-R OF THIS PART, AS ADDED BY CHAPTER THIRTY-SEV-
EN OF THE LAWS OF TWO THOUSAND SIX, NET COLLECTIONS FROM THE COUNTY'S
ADDITIONAL THREE-EIGHTHS OF ONE PERCENT RATE OF SUCH TAXES SHALL BE SET
ASIDE FOR COUNTY PURPOSES AND SHALL NOT BE SUBJECT TO ANY AGREEMENT
ENTERED INTO BY THE COUNTY AND THE CITIES IN THE COUNTY UNDER SUBDIVI-
SION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO OR SECTION TWELVE HUNDRED

S. 3812--C 5

SIXTY-TWO-R OF THIS PART, AS ADDED BY CHAPTER THIRTY-SEVEN OF THE LAWS
OF TWO THOUSAND SIX.
S 9. Section 1262-s of the tax law, as amended by chapter 328 of the
laws of 2013, is amended to read as follows:
S 1262-s. Disposition of net collections from the additional one-quar-
ter of one percent rate of sales and compensating use taxes in the coun-
ty of Herkimer. Notwithstanding any contrary provision of law, if the
county of Herkimer imposes the additional one-quarter of one percent
rate of sales and compensating use taxes IN EXCESS OF FOUR PERCENT
authorized by THE OPENING PARAGRAPH OF section twelve hundred [ten-E]
TEN of this article [for all or any portion of the period beginning
December first, two thousand seven and ending November thirtieth, two
thousand fifteen], the county shall use all net collections from such
additional one-quarter of one percent rate to pay the county's expenses
for the construction of additional correctional facilities. The net
collections from [the] SUCH additional rate imposed [pursuant to section
twelve hundred ten-E] shall be deposited in a special fund to be created
by such county separate and apart from any other funds and accounts of
the county. Any and all remaining net collections from such additional
tax, after the expenses of such construction are paid, shall be deposit-
ed by the county of Herkimer in the general fund of such county for any
county purpose.
S 10. The tax law is amended by adding a new section 1265 to read as
follows:
S 1265. REFERENCES TO CERTAIN PROVISIONS AUTHORIZING ADDITIONAL RATES
OR TO EXPIRATIONS OF A PERIOD. NOTWITHSTANDING ANY PROVISION OF LAW TO
THE CONTRARY: ANY REFERENCE IN ANY SECTION OF THIS CHAPTER OR OTHER LAW,
OR IN ANY LOCAL LAW, ORDINANCE, OR RESOLUTION ADOPTED PURSUANT TO THE
AUTHORITY OF THIS ARTICLE, OR IN ANY AGREEMENT ENTERED INTO BY A COUNTY
AND ALL THE CITIES IN THAT COUNTY UNDER SUBDIVISION (C) OF SECTION
TWELVE HUNDRED SIXTY-TWO OF THIS PART, TO NET COLLECTIONS OR REVENUES
FROM A TAX IMPOSED BY A COUNTY OR CITY PURSUANT TO THE AUTHORITY OF A
CLAUSE, OR TO A SUBCLAUSE OF A CLAUSE, OF SUBPARAGRAPH (I) OR (II) OF
THE OPENING PARAGRAPH OF SECTION TWELVE HUNDRED TEN OF THIS ARTICLE
REPEALED BY SECTION ONE OR TWO OF THE CHAPTER OF THE LAWS OF TWO THOU-
SAND FOURTEEN THAT ADDED THIS SECTION OR TO SECTION TWELVE HUNDRED TEN-E
OF THIS ARTICLE REPEALED BY SECTION FIVE OF SUCH CHAPTER OF THE LAWS OF
TWO THOUSAND FOURTEEN SHALL BE DEEMED TO BE A REFERENCE TO NET
COLLECTIONS OR REVENUES FROM A TAX IMPOSED BY THAT COUNTY OR CITY PURSU-
ANT TO THE AUTHORITY OF THE EQUIVALENT PROVISION OF CLAUSE TWO OF
SUBPARAGRAPH (I) OR TO SUBPARAGRAPH (II) OF THE OPENING PARAGRAPH OF
SUCH SECTION TWELVE HUNDRED TEN AS ADDED BY SUCH SECTION ONE OR TWO OF
SUCH CHAPTER OF THE LAWS OF TWO THOUSAND FOURTEEN.
S 11. Severability. If any provision of this act shall for any reason
be finally adjudged by any court of competent jurisdiction to be inval-
id, such judgment shall not affect, impair, or invalidate the remainder
of this act, but shall be confined in its operation to the provision
directly involved in the controversy in which such judgment shall have
been rendered. It it hereby declared to be the intent of the legislature
that this act would have been enacted even if such invalid provision had
not been included in this act.
S 12. This act shall take effect immediately.

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